Published on 17 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
A discussion of the changes to the tax treatment of “benefits” provided to employees living away from the usual places of residence on a temporary basis and what it means for both employees and employers.
This paper covers:
- background of the taxation of living away from home fringe benefits
- rationale for changes
- summary of changes
- what does this mean for employees and employers?
Current at 11 October 2010
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